Core answer: A ¥10,000/month gross salary typically lands ¥7,500–7,900 in your bank account in most Chinese cities. Deductions: social insurance (pension 8% + medical 2% + unemployment ~0.5%) + housing fund (5–12%) + income tax. With a ¥10,000 salary in Beijing (fund at 12%): personal social security ¥1,053 + housing fund ¥1,200 + tax ~¥0–50 → take-home ≈ ¥7,700.
The deduction stack (employee side)
| Item | Rate | On ¥10,000 |
|---|---|---|
| Pension 养老 | 8% | ¥800 |
| Medical 医疗 | 2% | ¥200 |
| Unemployment 失业 | 0.2–1% | ~¥50 |
| Housing fund 公积金 | 5–12% | ¥500–1,200 |
| Income tax | progressive | ¥0–90 |
Bases are often capped/floored by local rules (typically 60%–300% of local average wage), and some employers use a lower base than your actual salary — check your payslip's 缴费基数.
The tax on ¥10,000 (standard case)
Taxable = gross − social security − housing fund − ¥5,000 standard deduction. With fund at 12%: 10,000 − 1,050 − 1,200 − 5,000 = ¥2,750/month taxable. Annualized ¥33,000 → 3% bracket → annual tax ¥990 ≈ ¥82/month. Add special additional deductions (children ¥2,000/mo, mortgage/rent ¥1,000–1,500/mo, parents ¥1,500–3,000/mo) and tax drops to zero for most ¥10k earners.
Worked examples
Example 1 — Beijing ¥10,000, fund 12%. Social ¥1,053 + fund ¥1,200 + tax ¥82 → take-home ≈ ¥7,665 (76.7%). The ¥1,200 fund isn't lost — it's forced saving usable for housing.
Example 2 — Shanghai ¥10,000, fund 7%. Social ~¥1,050 + fund ¥700 + tax ~¥130 → take-home ≈ ¥8,120. Lower fund rate = more cash now, less housing fund later.
Example 3 — ¥20,000 for contrast. Social ¥2,100 + fund ¥2,400 + tax ~¥900 → take-home ≈ ¥14,600 (73%). Marginal bracket reaches 10% — the higher the salary, the bigger the tax wedge.
Example 4 — Employer's view. ¥10,000 gross actually COSTS the employer ~¥13,500–14,000 (employer pays pension 16% + medical ~9% + fund 5–12% + others). When negotiating, "employer cost" is the real number.
Common mistakes and myths
- "The fund is a tax" — 公积金 is your money in a restricted account: withdrawable for rent, purchase, renovation, or at retirement; employer's matching half is pure benefit.
- Ignoring the contribution base — a ¥10k salary contributed at a ¥5k base boosts take-home today but quietly shrinks your pension, medical account, and loan eligibility.
- Forgetting special deductions — claiming children/mortgage/parents in the tax app saves ¥100–500/month at typical salaries; file it every December.
- Comparing offers on gross only — ¥11k at 5% fund vs ¥10k at 12% fund: the second can be worth more in total compensation.
- Year-end bonus shock — annual bonuses use a separate one-time tax method (until 2027 policy); timing and splitting matter, especially near bracket cliffs.